https://www.taxtmi.com/caselaws?id=57809 The Tribunal upheld various decisions made by the CIT(A) in favor of the assessee, including deleting additional allocations of corporate and group overheads, allowing specific deductions under Section 10A of the IT Act for various components, directing verification of provisions for bad and doubtful debts/advances, permitting provision for warranty expenses, verifying claims under Section 43B for excise and customs duty, deleting irrational expenditure allocations for different units under Sections 80-IA, 80HH, and 80-I, addressing Modvat credit impact, excluding certain taxes from turnover for Section 80HHC deduction, allowing expenditure on imported software, and granting relief on interest under Sections 234B and 244A. The Tribunal also directed verification and credit for foreign tax as per the DTAA provisions. en-us Tue, 21 Jun 2005 00:00:00 +0530 Tue, 31 Jul 2012 23:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=57809 The Tribunal upheld various decisions made by the CIT(A) in favor of the assessee, including deleting additional allocations of corporate and group overheads, allowing specific deductions under Section 10A of the IT Act for various components, directing verification of provisions for bad and doubtful debts/advances, permitting provision for warranty expenses, verifying claims under Section 43B for excise and customs duty, deleting irrational expenditure allocations for different units under Sections 80-IA, 80HH, and 80-I, addressing Modvat credit impact, excluding certain taxes from turnover for Section 80HHC deduction, allowing expenditure on imported software, and granting relief on interest under Sections 234B and 244A. The Tribunal also directed verification and credit for foreign tax as per the DTAA provisions. Case-Laws Income Tax Tue, 21 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=57809